Appellate Division of the Supreme Court of the State of New York December 27, 2012 (Goldstein v. Tax Appeals Tribunal)

Lahtinen, J.

*1497The Department issued notices of disallowance regarding the additional interest sought by petitioners. The Department determined that, pursuant to Tax Law former § 688, interest on an amended return was allowed from the date of filing of the amended return and not the date the original return was filed.